可持续发展视角的大庆市财税体制改革问题研究

发布时间：2018-11-09 07:28

【摘要】：围绕资源型城市可持续发展亟需实施接续产业替代资源开发战略的客观实际,结合大庆财税体制实施状况,采用调查研究、归纳总结、对比分析、逻辑推理和判断分析等方法,剖析了大庆市财政体制和税收体制的现状及存在的问题,重点围绕资源型城市经济转型和可持续发展,结合国外资源型城市的财税政策改革经验,进而对大庆市本身的财税体制进行一系列的改革措施实施,力争构建一套适合大庆市经济转型和接续替代产业服务型、全民创业扶持型以及公共事业助力型的财政增长机制。全文主要分为六个部分:第一部分主要对研究背景、研究目的意义及研究的主要内容和方法作了简单介绍;第二部分对可持续发展对财政和地方税收体制的要求进行了详细分析,再结合大庆城市可持续发展面临的困境分析出大庆市可持续发展对财税体制的要求;第三部分结合大庆市市本级和区级财政基于“分税制”进行财力分配和坚持财权与事权相统一原则进行的支出安排现状,根据调查获取的相关资料和数据分析,提炼出大庆市现行财税体制存在的一些问题;第四部分,根据对国外四个资源型城市的财税体制改革实践分析,总结出一些财税政策改革的经验;第五部分基于可持续发展的大庆财税体制改革策略,针对大庆市现行财税体制存在的问题,研究促进大庆市实现可持续发展的财税政策,构建一套适合大庆市可持续发展的财税体制模式架构;第六部分,结论,总结出文章主要研究亮点和研究的不足之处。
[Abstract]:The sustainable development of resource-based cities is in urgent need of the objective reality of implementing the strategy of alternative resources development of the successive industries. Combining with the implementation of the fiscal and taxation system in Daqing, the methods of investigation, summary, comparison, logical reasoning and judgment analysis are adopted. This paper analyzes the present situation and existing problems of fiscal system and taxation system in Daqing City, focuses on the economic transformation and sustainable development of resource-based cities, and combines the experience of fiscal and taxation policy reform of foreign resource-based cities. Then carry on a series of reform measures to Daqing's fiscal and taxation system, and strive to construct a set of financial growth mechanism suitable for Daqing's economic transformation and alternative industry service type, national entrepreneurship support type and public enterprise help type. The thesis is divided into six parts: the first part mainly introduces the research background, the significance of the research purpose, the main contents and methods of the research; The second part of the sustainable development of the financial and local tax system requirements for a detailed analysis, and then combined with the difficulties faced by the sustainable development of Daqing City to analyze the financial and tax system requirements of sustainable development; The third part of Daqing City based on the "tax sharing" financial allocation and adhere to the principle of the unity of financial power and power of expenditure arrangements, according to the relevant information and data obtained from the investigation and analysis, the third part of Daqing City based on the distribution of financial resources and regional financial resources distribution and adhere to the principle of unity of financial power and administrative power. Abstract some problems existing in the current fiscal and taxation system of Daqing City; The fourth part, according to the financial and taxation system reform practice analysis of four foreign resource-based cities, summed up some fiscal and tax policy reform experience; The fifth part is based on the sustainable development of Daqing fiscal and taxation system reform strategy, aiming at the existing problems of Daqing fiscal and taxation system, the paper studies the fiscal and taxation policies to promote the sustainable development of Daqing. Constructing a set of fiscal and taxation system model framework suitable for the sustainable development of Daqing city; The sixth part, the conclusion, summarizes the main research highlights and research deficiencies.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.7

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